But speaking as she visited Luca's ice cream manufacturers and retailers in Musselburgh Ms Davidson, warned many were "the lifeblood of local communities".

She said: "Nicola Sturgeon tried to con people on TV last night by claiming this SNP tax will only hit multi-nationals and banks.

"The truth is that her new supertax is targeted at thousands of local Scottish firms, hotels and shops.

"At a time when unemployment has shot up by 20,000, taking an extra £60 million in tax out of the economy is the wrong choice and deeply irresponsible."

She added: "We need to give help to job creators. Instead, the SNP is going down the path of job destruction."

Unemployment in Scotland rose by 20,000 over the quarter to February, with the jobless rate at 6.2 per cent - compared to 5.1 per cent across the UK as a whole.

Business rates generate £2.8 billion for local authorities and are based on the "rateable value" of a property.

GETTY

Unemployment in Scotland rose by 20,000 over the quarter to February

Bigger firms pay an extra 'large business supplement', which until recently was 1.3p in the pound - but doubled to 2.6p on April 1.

That's on top of the main rate of 48.4p in the pound. It remains at 1.3p in England, meaning Scottish firms will pay more than similar counterparts.

Around 29,000 properties rated over £35,000 affected by the tax increase, adding an extra £60 million each year to bills.

GETTY

Davidson says she wants to help the ‘job creators’

An SNP spokesman said: "Our small business bonus has already saved firms across Scotland around £1 billion in total so far, and if re-elected we will extend the scheme to lift 100,000 companies out of business rates altogether.

"Asking some of the biggest businesses to bear slightly more of the burden is fair - unlike Tory plans to give tax breaks to the wealthiest individuals while at the same time reintroducing taxes on ill health and on education."